TOON: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TOON
Largest movements
- Receivables within one year -€26,414
down €26,414 (-41.3%), from €63,978 to €37,564
of which Trade receivables: -€20,865
- Cash -€26,408
down €26,408 (-21.2%), from €124,470 to €98,062
mainly Net result for the year (-€26,699) and Other debts (-€20,440)
- Profit (loss) carried forward -€26,699
down €26,699, from €7,206 to -€19,493
- Other debts -€20,440
down €20,440 (-32.1%), from €63,672 to €43,232
- Tax, wage and social debts -€2,622
down €2,622 (-58.8%), from €4,457 to €1,835
- Gross operating margin -€8,973
down €8,973, from €2,686 to -€6,286
- Taxes +€5,999
up €5,999 (+399.7%), from €1,501 to €7,500
- Financial charges +€1,537
up €1,537 (+941.4%), from €163 to €1,700
- Financial income +€405
up €405 (+80918.0%), from €1 to €405
- Other operating charges +€381
up €381 (+98.5%), from €387 to €769
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,648 | €141,344 | -€51,305 | -26.6% |
| Fixed assets | 21/28 | - | €986 | +€986 | |
| Tangible fixed assets | 22/27 | - | €986 | +€986 | |
| Furniture and vehicles | 24 | - | €986 | +€986 | |
| Current assets | 29/58 | €192,648 | €140,358 | -€52,290 | -27.1% |
| Amounts receivable within one year | 40/41 | €63,978 | €37,564 | -€26,414 | -41.3% |
| Trade receivables | 40 | €56,929 | €36,064 | -€20,865 | -36.7% |
| Other amounts receivable | 41 | €7,049 | €1,500 | -€5,549 | -78.7% |
| Current investments | 50/53 | €4,200 | €4,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €124,470 | €98,062 | -€26,408 | -21.2% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €192,648 | €141,344 | -€51,305 | -26.6% |
| Equity | 10/15 | €115,266 | €88,567 | -€26,699 | -23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,860 | €101,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,206 | -€19,493 | -€26,699 | |
| Amounts payable | 17/49 | €77,383 | €52,777 | -€24,606 | -31.8% |
| Amounts payable within one year | 42/48 | €76,583 | €52,777 | -€23,806 | -31.1% |
| Financial debts | 43 | - | €189 | +€189 | |
| Credit institutions | 430/8 | - | €189 | +€189 | |
| Trade debts | 44 | €8,454 | €7,521 | -€932 | -11.0% |
| Suppliers | 440/4 | €8,454 | €7,521 | -€932 | -11.0% |
| Taxes, remuneration and social security | 45 | €4,457 | €1,835 | -€2,622 | -58.8% |
| Taxes | 450/3 | €4,457 | €1,835 | -€2,622 | -58.8% |
| Other amounts payable | 47/48 | €63,672 | €43,232 | -€20,440 | -32.1% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26 | +€26 | |
| Other operating charges | 640/8 | €387 | €769 | +€381 | +98.5% |
| Non-recurring operating charges | 66A | - | €10,822 | +€10,822 | |
| Gross operating margin | 9900 | €2,686 | -€6,286 | -€8,973 | |
| Operating profit (loss) | 9901 | €2,299 | -€17,903 | -€20,202 | |
| Financial income | 75/76B | €1 | €405 | +€405 | +80918.0% |
| Recurring financial income | 75 | €1 | €405 | +€405 | +80918.0% |
| Financial charges | 65/66B | €163 | €1,700 | +€1,537 | +941.4% |
| Recurring financial charges | 65 | €163 | €1,700 | +€1,537 | +941.4% |
| Profit (loss) for the period before taxes | 9903 | €2,136 | -€19,199 | -€21,335 | |
| Income taxes | 67/77 | €1,501 | €7,500 | +€5,999 | +399.7% |
| Profit (loss) for the period | 9904 | €635 | -€26,699 | -€27,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €635 | -€26,699 | -€27,334 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.